Notification No. 24/2017 Union territory tax (Rate) DT on 21^st September, 2017, GST

 

 

Seeks to amend notification No. 11/2017- UTT(R) to reduce CGST rate on specified supplies of Works Contract Services.

 

The Extract of GST Notification No. 24/2017-Union territory tax (Rate) is Given below:

          

  Notification No. 24/2017 – Union territory tax (Rate) , GST

 

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

 

Government of India

 

Ministry of Finance

 

(Department of Revenue)

 

Notification No. 24/2017-Union Territory Tax (Rate)

 

New Delhi, the 21^st September, 2017

 

G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 7, sub-

 

section (1) of section 8 and clause (iv) and clause (v) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with sub-section (5) of section 15 and sub-section

 

(1)   of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the

 

Government of India, in the Ministry of Finance (Department of Revenue), No.11/2017- Union

 

Territory Tax (Rate), dated the 28^th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 702(E), dated the 28^th June, 2017, namely:-

 

In the said notification, in the Table, against serial number 3, for item (vi) in column (3) and the entries relating thereto, in columns (3), (4) and (5), the following shall be substituted, namely:-

 

(3)	(4)	(5)
“(vi) Services provided to the Central Government, State
Government,  Union  Territory,  a  local  authority  or  a
governmental authority by way of construction, erection,
commissioning,   installation,   completion,   fitting   out,
repair, maintenance, renovation, or alteration of –
(a) a civil structure or any other original works meant
predominantly for use other than for commerce,
industry, or any other business or profession;
(b) a structure meant predominantly for use as (i) an	6	-
educational, (ii) a clinical, or (iii) an art or cultural
establishment; or
(c) a  residential  complex  predominantly  meant  for
self-use  or  the  use  of  their  employees  or  other
persons specified in paragraph 3 of the Schedule
III of the Central Goods and Services Tax Act,
2017.